15% corporate tax, 0% on dividends with non-dom and no inheritance tax – what really applies in 2026.
Companies pay 15% corporate tax – still one of the lowest rates in the EU. For individuals the non-dom status is the central lever: dividends, interest and rental income stay exempt from the special defence contribution.
Add to this points that are different in Germany: no inheritance or gift tax, gains from selling securities generally tax-free, and a broad network of double taxation treaties.
The decisive point in 2026 remains unchanged: the benefits only work if your centre of life is genuinely in Cyprus and your company has real economic substance. Pure letterbox constructions fail against German CFC and exit taxation.
Free, no obligation and honest. In about 20 minutes we clarify whether and how the step makes sense for you.
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